IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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Nimewo UILC Sijè Dat Piblikasyon
Nimewo 199932052 UILC 513.00-00 Sijè Unrelated v. Not Unrelated Trade or Business Dat Piblikasyon 08/13/1999
Nimewo 199932051 UILC 507.00-00 Sijè Termination of Private Foundation Status Dat Piblikasyon 08/13/1999
Nimewo 199932051 UILC 509.00-00 Sijè Private Foundation Defined Dat Piblikasyon 08/13/1999
Nimewo 199932051 UILC 4940.00-00 Sijè Excise Tax on Net Investment Income (Applicable v. Not Applicable) Dat Piblikasyon 08/13/1999
Nimewo 199932051 UILC 4941.04-00 Sijè Definition of Self-Dealing Dat Piblikasyon 08/13/1999
Nimewo 199932051 UILC 4942.03-05 Sijè Qualifying Distribution Dat Piblikasyon 08/13/1999
Nimewo 199932051 UILC 4943.00-00 Sijè Excise Taxes on Excess Business Holdings Dat Piblikasyon 08/13/1999
Nimewo 199932051 UILC 4944.00-00 Sijè Excise Tax on "Jeopardizing" Investments Dat Piblikasyon 08/13/1999
Nimewo 199932051 UILC 4945.04-06 Sijè Expenditure Responsibility Dat Piblikasyon 08/13/1999
Nimewo 199932051 UILC 6033.02-01 Sijè Private Foundation Dat Piblikasyon 08/13/1999
Nimewo 199932050 UILC 419.00-00 Sijè Treatment of Funded Welfare Benefit Plans Dat Piblikasyon 08/13/1999
Nimewo 199932050 UILC 512.00-00 Sijè Unrelated Business Taxable Income (Taxable v. Not Taxable) Dat Piblikasyon 08/13/1999
Nimewo 199932049 UILC 446.00-00 Sijè General Rule for Methods of Accounting (Permissible v. Not Permissible) Dat Piblikasyon 08/13/1999
Nimewo 199932048 UILC 6041.06-00 Sijè Exceptions Dat Piblikasyon 08/13/1999
Nimewo 199932047 UILC 50.00.00-00 Sijè LEVY Dat Piblikasyon 08/13/1999
Nimewo 199932046 UILC 894.00-00 Sijè Income Affected by Treaty Dat Piblikasyon 08/13/1999
Nimewo 199932045 UILC 457.01-00 Sijè Year of Inclusion in Gross Income Dat Piblikasyon 08/13/1999
Nimewo 199932045 UILC 457.05-00 Sijè Eligible Deferred Compensation Plan Defined Dat Piblikasyon 08/13/1999
Nimewo 199932045 UILC 457.12-02 Sijè Custodial Accounts and Contracts Dat Piblikasyon 08/13/1999
Nimewo 199932044 UILC 9100.09-00 Sijè Section 442; Accounting Periods Dat Piblikasyon 08/13/1999
Nimewo 199932043 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 08/13/1999
Nimewo 199932043 UILC 2652.01-02 Sijè Special Election for QTIP Dat Piblikasyon 08/13/1999
Nimewo 199932042 UILC 2518.01-02 Sijè Acceptance of Benefits Dat Piblikasyon 08/13/1999
Nimewo 199932041 UILC 355.01-01 Sijè Split-Off Dat Piblikasyon 08/13/1999
Nimewo 199932040 UILC 877.01-00 Sijè Principal Purpose--the Avoidance of Tax Dat Piblikasyon 08/13/1999